Checked on release 3.0.74.2 "Accounting for Kazakhstan" (version 3.0).
End of the year. You sit down to calculate corporate income tax (CIT) and open the declaration 100.00. The line "depreciation expenses" comes from tax accounting — but it does not match the turnover in the depreciation account in the balance sheet. The difference is 300,000 ₸, and it's unclear whether this is a legitimate tax adjustment or someone entered a manual entry without tax amounts. Going through each document would take a day of work. Instead, you open the report "Reconciliation of Financial and Tax Data": it shows with one click where the accounting diverged from the tax accounting and why.
1. Purpose
The report reconciles the turnovers and balances of accounts in financial accounting (FA) with the amounts in tax accounting for CIT (TA) and checks the control equality FA = TA + PR + VR (permanent + temporary differences). If the equality is violated by even a penny — the line is highlighted. This is your main self-checking tool before submitting form 100.00.
2. Where to find
Menu: "Reports" → block "Tax Accounting for CIT" → "Reconciliation of Financial and Tax Data". In some interfaces — through "Reports" → "All Reports" → section "Regulated / Tax Accounting".
The fastest way is through the navigation link. Main menu → "Service" → "Go to Navigation Link" and paste:
e1cib/list/Report.ReconciliationFA_TA
2a. How to know your release
Main menu → "Help" → "About the Program". In the opened window, the top line shows the platform version (for example, 8.3.24), below is the configuration release ("Accounting for Kazakhstan, version 3.0 (3.0.74.2)"). If your release is older — the screen forms may differ, update through "Configuration → Update".
3. How to fill out
There are few fields in the header — the report is readable, nothing is spoiled. But the settings determine whether you will see an error or miss it.
| Field | Purpose and what happens in case of an error |
|---|---|
| Organization (mandatory) | Which legal entity you are reconciling. If there are several organizations in the database and you choose the wrong one — you will see someone else's data and think that "everything matches," while the problem is with another company. |
| Period (mandatory) | Reconciliation boundaries. For annual CIT, set from 01.01 to 31.12 of the reporting year. If you take a quarter — you will not see differences that are closed by annual depreciation or regulated expenses. |
| Account / list of accounts | Leave it empty — all accounts with the tax accounting sign will be reconciled. Fill it in if you are looking for discrepancies specifically (for example, only 7210). Specifying an account without tax accounting (1030, 1210) will give you an empty or "garbage" line. |
| Detailing / grouping | Switches the view: collapsed by accounts or broken down by sub-accounts (counterparties, expense items, fixed asset objects). For finding the guilty entry, enable maximum detailing. |
| Only discrepancies (checkbox in settings) | Shows only lines where FA ≠ TA + PR + VR. Always enable — otherwise, you will drown in hundreds of matching lines. |
After setting up, click "Generate". The "Settings" button (gear / "Show settings") opens filtering by sub-accounts, currency, department.
4. An analyzed example with entries
LLP "Astana-Service", general taxation regime, year 2026. We reconcile account 7210 "Administrative Expenses".
For the year, account 7210 had:
Operation 1. Depreciation of the administrative building (December).
- Debit 7210 Credit 2420 — 1,200,000 ₸ (FA amount, straight-line method)
- In tax accounting, based on the cost balance of the group, the tax depreciation = 900,000 ₸
- The difference 300,000 ₸ — temporary (VR): it will be settled in future periods.
The entry in 1C carries four amounts:
| Indicator | Amount, ₸ |
|---|---|
| Amount (FA) | 1,200,000 |
| TA | 900,000 |
| PR | 0 |
| VR | 300,000 |
Control: 900,000 + 0 + 300,000 = 1,200,000 = FA. ✔ The line matches and will be green / without highlighting in the report.
Operation 2. Representative expenses (November).
- Debit 7210 Credit 3310 — 500,000 ₸ actual
- The limit for deduction under CIT (1% of payroll) gave a cap of 300,000 ₸
- Excess 200,000 ₸ — permanent difference (PR), it will never be deductible.
| Indicator | Amount, ₸ |
|---|---|
| Amount (FA) | 500,000 |
| TA | 300,000 |
| PR | 200,000 |
| VR | 0 |
Control: 300,000 + 200,000 + 0 = 500,000. ✔ Also matches.
Operation 3. Manual entry — that very error. The accountant "With a manually entered operation" attributed a communication service to 7210:
- Debit 7210 Credit 3310 — 80,000 ₸ (FA), but the amounts TA/PR/VR were forgotten to be filled in (0).
| Indicator | Amount, ₸ |
|---|---|
| Amount (FA) | 80,000 |
| TA | 0 |
| PR | 0 |
| VR | 0 |
Control: 0 + 0 + 0 = 0 ≠ 80,000. ❌ Discrepancy 80,000 ₸.
What will the report show when generated for 2026 for account 7210:
| Account | FA Turnover | TA | PR | VR | TA+PR+VR | Discrepancy |
|---|---|---|---|---|---|---|
| 7210 | 1,780,000 | 1,200,000 | 200,000 | 300,000 | 1,700,000 | 80,000 |
The discrepancy is exactly 80,000 ₸ — this is operation 3. Double-clicking on the line takes you to the details, you find the manual entry, open it, and set TA = 80,000 (the expense is fully deductible). You generate the report — the discrepancy is eliminated. That's it, the tax base for CIT is reliable.
5. Types of operations (report options)
This is a report, not a document, so it has no "types of operations" — there are options for generation:
- Summary by accounts — FA/TA/PR/VR turnovers for each account, the fastest way to see where the equality breaks.
- With detailing by sub-accounts — breakdown by counterparties, expense items, fixed asset objects; needed to find a specific entry.
- Only discrepancies — a filter that leaves lines with errors in control equality.
- By balances / by turnovers — reconciliation of balances at a date or movements over a period.
6. What is generated upon generation
It is important to understand: the report does not make any entries. It does not create entries, does not generate electronic invoices (ESF) or tax returns (TR), does not write movements to registers, and does not change data in the database. It only reads already entered entries and their TA/PR/VR amounts and compares them.
The result is only a tabular document on the screen. The differences you see in it go into the declaration form 100.00 and into the tax accounting registers for CIT from the actual documents and the "Period Closure" operation, not from this report.
7. Printed forms
The report does not have a separate form — the printed form is the generated tabular document itself. From it, you can access:
- Print (Ctrl+P) — on paper "as is".
- Save as... — export to Excel (.xlsx), .mxl, PDF for working files and transfer to the auditor.
- Detailing — double-clicking on a cell expands the sum composition down to the primary document.
8. Common errors
"Organization not filled in" — you clicked "Generate" with an empty header. Select a legal entity in the "Organization" field.
The report is empty, although there are turnovers. Usually, an account without the tax accounting sign (1030, 1210, 3310 in terms of calculations) has been selected — tax accounting is not conducted for such accounts, there is nothing to reconcile. Remove the filter by account or select an expense/income account (6010, 7010, 7210).
The discrepancy hangs on the calculation or VAT account. Check account 3130 "VAT Payable" and calculation accounts: tax accounting is usually not conducted for them, and discrepancies arise from erroneous manual entries where TA was accidentally set. Zero out TA/PR/VR in such an entry.
"Mass" discrepancy across many accounts at once. Almost always — an unclosed period: the regulatory operation "Month Closure" has not been performed, so tax amounts have not yet been calculated. Close all months of the period and generate the report.
The discrepancy is exactly the VAT amount. This means that someone reflected the document amount in TA including VAT. For CIT, the deduction is taken on the amount excluding VAT. Recalculate TA at a rate of 16%: for example, from an amount with VAT of 116,000 ₸, the deductible amount is 100,000 ₸, not 116,000 ₸.
9. FAQ
How to understand that the discrepancy is an error, not a legitimate tax difference? A legitimate difference is reflected in the PR or VR columns, and the control equality FA = TA + PR + VR is fulfilled in this case. An error is when the equality is violated (the "Discrepancy" column ≠ 0).
What is the difference between PR and VR? Permanent difference (PR) — expense/income that never affects CIT (excessive representative expenses, fines to the budget). Temporary (VR) — affects, but in another period (the difference between accounting and tax depreciation). PR affects tax forever, VR — eventually collapses.
Does the report make entries or correct taxes? No. This is just a reconciliation reader. You need to correct the entries themselves in documents or manual operations, and tax is recalculated during "Month Closure".
For which period to generate before submitting form 100.00? For the entire calendar year: from 01.01 to 31.12 of the reporting year. Only the annual period will account for regulated expenses and annual depreciation.
Why is nothing reconciled for cash accounts (1030) and receivables (1210)? Tax accounting for CIT is not conducted for them — these are balance sheet accounts of assets, not income/expenses. There should be no discrepancies there, and the report usually does not show them.
The discrepancy is exactly 16% of the amount — what is this? Classic: the amount was included in TA together with VAT. For CIT, the deduction is taken on the amount excluding VAT. At a rate of 16%, from 116,000 ₸ we deduct the base — 100,000 ₸. Remove VAT from the TA amount.
The report shows discrepancies across all accounts at once. What to do? Most likely, the period is not closed. Perform "Month Closure" for all months of the range and generate the report again.
Can I reconcile only one problematic account? Yes. Specify the account (for example, 7010 "Cost of Goods Sold" or 6010 "Revenue from Sales") in the filter field and enable detailing by sub-accounts — you will see the specific document.
The report is green, there are no discrepancies. Does that mean CIT is calculated correctly? It is correct in terms of matching FA and TA. But the report does not check the correctness of the actual regulations and benefits — this is the responsibility of accounting policy settings and the correctness of primary documents.
How to export the result to the auditor? "Save as..." → choose Excel or PDF. Detailing is not saved in this case — for that, export the detailed version.
10. Related documents and reports
The report does not create anything and is not based on anything. It relies on data generated by:
- All incoming and outgoing documents — they carry TA/PR/VR amounts for accounts 6010, 7010, 7210.
- "Manually entered operation" — a frequent source of discrepancies if TA amounts are not filled in.
- "Month Closure" / "Period Closure" — calculates tax depreciation, regulated expenses, and differences.
- "Depreciation of Fixed Assets and Intangible Assets" — source of temporary differences in depreciation.
Further down the chain, the data you verified with this report goes into:
- registers of tax accounting for CIT;
- declaration form 100.00 (annual CIT);
- report "Analysis of the State of Tax Accounting for CIT" (more detailed check).
How to know your release: "Help" → "About the Program" —